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Amendment of Part I of Schedule to Act of 1952
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35. (1) In this section “Act of 1952” means the
Finance (Excise Duties) (Vehicles) Act 1952
.
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(2) Subsection (3) shall apply as respects licences taken out under section 1 of the Act of 1952 for periods beginning on or after 1 January 2021.
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(3) Part I of the Schedule to the Act of 1952 is amended in paragraph 6—
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(a) by substituting the following subparagraph for subparagraph (d):
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“(d) subject to subparagraphs (f) to (n), any vehicle which is—
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(i) a new vehicle which is registered between 1 July 2008 and 31 December 2020 under
section 131
of the
Finance Act 1992
as a category M1 vehicle, or
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(ii) registered outside of the State between 1 July 2008 and 31 December 2020 and which is subsequently registered in the State under
section 131
of the
Finance Act 1992
on or after 1 January 2021 as a category M1 vehicle,
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and which has a CO2 emissions level measured in the manner referred to in paragraph (a)(i) or (iii) of the definition of ‘CO2 emissions’ in section 130 of the
Finance Act 1992
—
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(I)
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of 0 grams per kilometre,
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€120
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(II)
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exceeding 0 grams per kilometre but not exceeding 80 grams per kilometre,
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€170
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(III)
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exceeding 80 grams per kilometre but not exceeding 100 grams per kilometre,
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€180
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(IV)
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exceeding 100 grams per kilometre but not exceeding 110 grams per kilometre,
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€190
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(V)
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exceeding 110 grams per kilometre but not exceeding 120 grams per kilometre,
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€200
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(VI)
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exceeding 120 grams per kilometre but not exceeding 130 grams per kilometre,
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€270
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(VII)
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exceeding 130 grams per kilometre but not exceeding 140 grams per kilometre,
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€280
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(VIII)
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exceeding 140 grams per kilometre but not exceeding 155 grams per kilometre,
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€400
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(IX)
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exceeding 155 grams per kilometre but not exceeding 170 grams per kilometre,
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€600
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(X)
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exceeding 170 grams per kilometre but not exceeding 190 grams per kilometre,
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€790
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(XI)
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exceeding 190 grams per kilometre but not exceeding 225 grams per kilometre,
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€1,250
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(XII)
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exceeding 225 grams per kilometre,
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€2,400
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(XIII)
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that—
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(A) cannot be confirmed by the Revenue Commissioners by reference to the relevant EC type-approval certificate or EC certificate of conformity, and
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(B) the Revenue Commissioners are not satisfied of by reference to any other document produced in support of the declaration for registration pursuant to
section 131
of the
Finance Act 1992
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€2,400”,
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(b) in paragraph (n), by substituting “December 2011,” for “December 2011.”, and
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(c) by inserting the following subparagraph after subparagraph (n):
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“(o) any vehicle which is—
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(i) a new vehicle which is registered on or after 1 January 2021 under
section 131
of the
Finance Act 1992
as a category M1 vehicle, or
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(ii) registered outside of the State between 1 July 2008 and 31 December 2020 and which is subsequently registered in the State under
section 131
of the
Finance Act 1992
on or after 1 January 2021 as a category M1 vehicle,
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and which has a CO2 emissions level measured in the manner referred to in paragraph (a)(ii) of the definition of ‘CO2 emissions’ in section 130 of the
Finance Act 1992
—
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(I)
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of 0 grams per kilometre,
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€120
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(II)
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exceeding 0 grams per kilometre but not exceeding 50 grams per kilometre,
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€140
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(III)
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exceeding 50 grams per kilometre but not exceeding 80 grams per kilometre,
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€150
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(IV)
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exceeding 80 grams per kilometre but not exceeding 90 grams per kilometre,
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€160
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(V)
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exceeding 90 grams per kilometre but not exceeding 100 grams per kilometre,
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€170
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(VI)
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exceeding 100 grams per kilometre but not exceeding 110 grams per kilometre,
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€180
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(VII)
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exceeding 110 grams per kilometre but not exceeding 120 grams per kilometre,
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€190
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(VIII)
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exceeding 120 grams per kilometre but not exceeding 130 grams per kilometre,
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€200
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(IX)
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exceeding 130 grams per kilometre but not exceeding 140 grams per kilometre,
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€210
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(X)
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exceeding 140 grams per kilometre but not exceeding 150 grams per kilometre,
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€270
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(XI)
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exceeding 150 grams per kilometre but not exceeding 160 grams per kilometre,
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€280
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(XII)
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exceeding 160 grams per kilometre but not exceeding 170 grams per kilometre,
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€420
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(XIII)
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exceeding 170 grams per kilometre but not exceeding 190 grams per kilometre,
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€600
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(XIV)
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exceeding 190 grams per kilometre but not exceeding 200 grams per kilometre,
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€790
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(XV)
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exceeding 200 grams per kilometre but not exceeding 225 grams per kilometre,
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€1,250
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(XVI)
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exceeding 225 grams per kilometre,
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€2,400
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(XVII)
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that—
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(A) cannot be confirmed by the Revenue Commissioners by reference to the relevant EC type-approval certificate or EC certificate of conformity, and
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(B) the Revenue Commissioners are not satisfied of by reference to any other document produced in support of the declaration for registration pursuant to section 131 of the
Finance Act 1992
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€2,400”.
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